<!DOCTYPE html>
<html>
<head>
<meta charset="utf-8" />
<title>CSS z-index Property</title>
<style>
<!--

#a,#b,#c{width:100px;height:100px;color:#FFF;}
#a{background:#C00;}
#b{background:#00C;margin:-50px 0 0 25px;}
#c{background:#0C0;margin:-125px 0 0 50px;}

-->
</style>
</head>
<body>

<div id="a" style="z-index:2;">A</div>
<div id="b" style="z-index:1;">B</div>
<div id="c" style="z-index:0;">C</div>

</body>
</html>